Finding 1152586 (2024-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-09-11
Audit: 366054
Organization: Stevens Point Housing Authority (WI)
Auditor: Hawkins Ash CPAS

AI Summary

  • Core Issue: The Housing Authority lacks a required General Depository Agreement with Chase Bank, putting Public Housing funds at risk.
  • Impacted Requirements: PHAs must have depository agreements to safeguard federal funds and ensure HUD's third-party rights.
  • Recommended Follow-Up: Transfer Public Housing funds to a bank willing to complete the depository agreement; a decision on new banking services is expected by September 2025.

Finding Text

Program: Public Housing Operating Fund Requirement: PHAs are required to enter into General Depository Agreements with their financial institution using the HUD-51999 or a form as required by HUD in the ACC. The agreements serve as safeguards for federal funds and provide third party rights to HUD. Condition: The Housing Authority does not have a depository agreement from Chase Bank and has Public Housing funds at the financial institution. Questioned Costs: N/A Cause: Chase Bank will not complete a depository agreement and the Housing Authority kept funds at the financial institution. Effect: Public Housing funds held at the financial institution are not safeguarded. Prior Year Finding: N/A Information: Sampling was not applicable to this finding, systematic problem. Recommendation: We recommend that the Housing Authority transfers Public Housing funds from Chase Bank to a financial institution that will complete a depository agreement. Response: The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA received four (4) proposals. The final step is to have a Board meeting to decide the winning bid in August/September 2025.

Categories

Procurement, Suspension & Debarment HUD Housing Programs

Other Findings in this Audit

  • 576144 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $749,652
14.872 Public Housing Capital Fund $463,343
14.896 Family Self-Sufficiency Program $77,373